Exposure Draft of Amendments to Ind AS 101, First-time Adoption of Indian Accounting Standards
April, 28th 2017
Following is the Exposure Draft of amendments to paragraph D7AA of Ind AS 101, First-time Adoption of Indian Accounting Standards, issued by the Accounting Standards Board of the Institute of Chartered Accountants of India, for comments.
The Board invites comments on any aspect of this Exposure Draft. Comments are most helpful if they contain a clear rationale and, where applicable, provide a suggestion for alternative wording.